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        <Explanation>SUMMIT ACADEMY'S NONDISCRIMINATION POLICY APPEARS ON ALL WRITTEN MARKETING AND PROMOTIONAL MATERIALS, AS WELL AS APPEARING AT THE BOTTOM OF THE COMPANY'S WEB-SITE.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF DOCUMENT RETENTION</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 4</ReturnReference>
        <Explanation>THE ORGANIZATION DOES NOT AWARD SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 6</ReturnReference>
        <Explanation>THE ORGANIZATION RECEIVES BASIC AID FROM THE STATE OF OHIO AS WELL AS ADDITIONAL ASSISTANCE FOR SPECIAL EDUCATION STUDENTS.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
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      <Form990ScheduleJPartII>
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      <Form990ScheduleJPartII>
        <NamePerson>JAMES L WINKLEMAN</NamePerson>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 3</Identifier>
        <Explanation>IN EXCHANGE FOR 100% OF ALL SCHOOL REVENUE, SUMMIT ACADEMY MANAGEMENT IS RESPONSIBLE FOR ALL COSTS AND DECISIONS ASSOCIATED WITH OPERATING THE SCHOOL. SUCH COSTS AND DECISION AREAS INCLUDE, BUT ARE NOT LIMITED TO: PERSONNEL (ALL TEACHING AND ADMINISTRATIVE PERSONNEL ARE EMPLOYEES OF SAM); INSURANCE; PENSION AND RETIREMENT BENEFITS; CURRICULUM MATERIALS, TEXTBOOKS, COMPUTERS AND OTHER EQUIPMENT, AND SUPPLIES; AS WELL AS UTILITIES, JANITORIAL SERVICES, LEGAL AND FINANCIAL MANAGEMENT SERVICES. SAM IS ALSO RESPONSIBLE FOR PROVIDING AND MAINTAINING THE SCHOOL'S EDUCATIONAL FACILITY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 8B</Identifier>
        <Explanation>THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE COMPLETED FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY THE TREASURER OF SUMMIT ACADEMY MANAGEMENT. AFTER ELECTRONIC SUBMISSION TO THE IRS, THE TREASURER WILL NOTIFY THE BOARD MEMBERS THE RETURN WILL BE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ANNUAL COMPLETION OF CONFLICT OF INTEREST FORM.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C</ReturnReference>
        <Explanation>THE SELECTION PROCESS AND THE OVERSIGHT PROCESS HAS NOT CHANGED FROM LAST YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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        <NameOfDisregardedEntity>
          <BusinessNameLine1>SUMMIT ACADEMY MANAGEMENT</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2791 MOGADORE ROAD</AddressLine1>
          <City>AKRON</City>
          <State>OH</State>
          <ZIPCode>44312</ZIPCode>
        </AddressUS>
        <EIN>341938197</EIN>
        <PrimaryActivities>MANAGEMENT SERVICES</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
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      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
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      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>SUMMIT ACADEMY MANAGEMENT</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>857297</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
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